MR. VIKRAM DHONDU RAO, ,BANGALORE vs. DCIT, CIRCLE-4(1)(1), BANGALORE

ITA 2557/BANG/2024Status: DisposedITAT Bangalore11 August 2025AY 2018-1920 pages
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What did the Tribunal hold?

The Tribunal held that the filing of Form 67 is a procedural requirement and not mandatory for claiming FTC. The denial of FTC for non-filing of Form 67 within the due date was considered an error by the lower authorities.

What were the facts?

The assessee claimed foreign tax credit (FTC) for salary income earned in Indonesia. The FTC was denied by the AO during processing under Section 143(1) because Form 67 was not filed within the due date. The assessee later filed Form 67 after the intimation was passed.

What were the issues?

Whether denial of foreign tax credit for non-filing of Form 67 within the due date is valid, and if Rule 128 is a mandatory or directory provision.

Which sections of the Income-tax Act were involved?

Section 90,Section 143(1)

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Income Tax Appellate Tribunal, “B”BENCH: BANGALORE

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

Hearing: 14.05.2025Pronounced: 11.08.2025

PER KESHAV DUBEY, JUDICIAL MEMBER:

These two appeals at the instance of the assessee are directed against the orders of the ld. ADDL/JCIT(A)-2 Visakhapatnam both dated 11.12.2024 vide DIN & Order No. ITBA/APL/S/250/2024-25/1071108497(1) for the Assessment year 2018-19 and DIN & Order No. ITBA/APL/S/250/2024-25/1071109313(1) for the Assessment year 2019-20 passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”). Since the issue in both these appeals of the same assessee are common in nature, these are clubbed together, heard together and disposed of by this co

The order continues below.

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